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2015 (1) TMI 1126 - HC - CustomsBenefit of section 125 - Confiscation of currency - Currency belonged to third party - Assessee carrying the currency only as a carrier - Imposition of penalty - Held that:- Applicant had initially in his statement under Section 108 of the Act, admitted that the currency was given to him by Vinod Kumar Saini, resident of Jhunjhunu, Rajasthan for handing over to one Rakesh, who was to collect the same from Dubai. He had also given the mobile number of Rakesh and Vinod Kumar Saini. The applicant had also named Tulsi Ram, the owner of the vehicle and that he along with Vinod Kumar Saini had dropped him at the Jaipur Airport. Statement of Vinod Kumar Saini was recorded wherein he admitted that he had gone to the airport at Jaipur to see off the applicant. Vinod Kumar Saini accepted that incoming and outgoing calls were exchanged between him and Rakesh. Similar calls have been also received by Tulsi Ram, his relative. Revisionary Authority held that the applicant was merely a carrier of the said currency, which the applicant wanted to take out of India for monetary considerations. The Indian currency was concealed to avoid being detected. It is clear from the aforesaid finding that the applicant was not treated as the owner of the said currency and as far as ownership is concerned, it was clearly implied that the ownership belonged to Vinod Kumar Saini, who had given the said currency to the applicant for being taken to Dubai. It was meant to be delivered to Rakesh. Neither with the writ petition nor with the present application, any details or particulars of any order/s against Vinod Kumar Saini have been filed. It is also not indicated whether any proceedings were initiated against Vinod Kumar Saini and the effect thereof. In view of the aforesaid position and the above discussion, we do not think that the applicant is entitled to benefit of Section 125 of the Act. In our order dated 22nd July, 2013, we had noticed that there was a delay and laches in filing of the writ petition. The impugned order is dated 9th October, 2012 and the writ petition was filed in July, 2013. Before us, it was contended that the applicant was a poor man and had to arrange for resources for filing the writ petition. The aforesaid stand, we had observed, confirms and reinforces the finding that the applicant was merely a carrier. The currency belonged to a third person. The reference to the third person obviously was to Vinod Kumar Saini. It is quite apparent that the paltry fine of ₹ 2 lacs imposed on the applicant was in view of the fact that he was not the owner. No merit in the present application - Decided against assessee.
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